AP CPS TO OPS CONVERSION GUIDELINES 2026
G.O.Ms.No.158 | Finance Department
Dated: 09 November 2026
One-Time Option for Old Pension Scheme (OPS)
The Government of Andhra Pradesh has issued detailed operational guidelines for implementation of the one-time option to migrate from the Contributory Pension Scheme (CPS) to the Old Pension Scheme (OPS), in accordance with G.O.Ms.No.53, Finance Department, dated 13-07-2026.
1. G.O.Ms.No.158 – Complete Details
| Particulars | Details |
|---|---|
| Government | Government of Andhra Pradesh |
| Department | Finance (HR.III-Pension & GPF) Department |
| G.O. Number | G.O.Ms.No.158 |
| G.O. Date | 09-11-2026 |
| Subject | CPS to OPS Conversion – One-Time Option |
| Previous G.O. | G.O.Ms.No.53, dated 13-07-2026 |
| Online Application | NIDHI Payroll Application |
| Last Date | 31-12-2026 |
| Signed By | Peeyush Kumar, Principal Secretary to Government |
2. Who is Eligible for CPS to OPS Conversion?
As per the subject and guidelines of G.O.Ms.No.158, the one-time option is intended for eligible employees satisfying the conditions prescribed in G.O.Ms.No.53, Finance Department, dated 13-07-2026.
- Employees whose recruitment notification/advertisement was issued before 01-09-2004.
- Employees appointed on or after 01-09-2004.
- Employees presently covered under the Contributory Pension Scheme (CPS).
- Eligible serving employees.
- Eligible retired and voluntarily retired employees.
- Eligible dependents of deceased employees.
- Other eligible non-serving applicants, including technically resigned employees, subject to applicable conditions.
3. Last Date for Submission of Application
Eligible serving employees, retired employees and family pension beneficiaries must exercise their one-time option on or before 31-12-2026.
4. How to Apply for CPS to OPS Conversion Online?
All applications for consideration of conversion from CPS to OPS shall be processed only through the NIDHI Portal.
Online Application Procedure
- Visit the NIDHI Payroll Application.
- Serving employees should log in using their existing NIDHI credentials.
- Retired employees, voluntarily retired employees and other non-serving applicants should register and create new credentials.
- Find the CPS-OPS Conversion tile.
- Open the option form and enter the required particulars.
- Obtain certified copies of the initial recruitment and appointment documents from the Initial Appointing Authority (IAA).
- Upload the certified documents in the online application.
- Submit the application to the concerned DDO through NIDHI.
- Track the verification and processing of the application.
Note: The G.O. specifies the NIDHI Payroll Application but does not provide a direct application URL. Use the official portal details communicated by the department.
5. Documents Required for CPS to OPS Conversion
Applicants must approach their Initial Appointing Authority (IAA) and request certified copies of the following four documents.
| S.No. | Required Documents |
|---|---|
| 1 | Initial Recruitment Notification / Advertisement. |
| 2 | Selection List / Allotment List communicated by the Recruiting Agency. |
| 3 | Initial Appointment Orders issued by the Initial Appointing Authority. |
| 4 | Orders admitting the employee to duty. |
Recruiting agencies mentioned in the G.O. include APPSC, DSC and APSLPRB, as applicable.
6. Time Limits for Verification and Processing
| Authority | Responsibility | Time Limit |
|---|---|---|
| Initial Appointing Authority | Issue certified copies of the four required documents. | 15 working days |
| Initial Appointing Authority | Authenticate the certified documents referred by DDO through NIDHI. | 7 days |
| DDO | Process applications confirmed as authentic. | 10 working days |
7. Responsibilities of Initial Appointing Authority (IAA)
- Verify the employee's initial appointment particulars with official records.
- Issue certified copies of recruitment notification/advertisement.
- Issue certified copies of the selection list.
- Issue certified copies of appointment orders.
- Issue certified copies of joining/admission-to-duty orders.
- Furnish certified copies within 15 working days.
- Confirm authenticity of documents through NIDHI within 7 days of receiving the DDO's application.
The IAA shall communicate its remarks as either:
- Confirmed as authentic
- Not authentic
8. Responsibilities of DDO and Head of Office
- Verify the application and supporting documents.
- Verify the Service Register (SR).
- Check appointment and joining particulars.
- Confirm the employee's identity and service details.
- Upload relevant Service Register extracts.
- Forward authentic applications through the prescribed channel.
- Provide specific recommendations regarding eligibility.
- Clarify discrepancies raised by PAO/DTA.
The proposal must contain:
- Certified copies issued by the Initial Appointing Authority.
- PRAN details of the employee.
- Service Register extracts relating to appointment order and joining details.
9. Where Will the Applications Be Forwarded?
| Employee Category | Forwarding Authority |
|---|---|
| Secretariat Departments and Heads of Departments employees | Pay and Accounts Officer (PAO) |
| All other employees | Director of Treasuries and Accounts (DTA) |
10. Competent Authorities for Final Orders
| Category | Competent Authority |
|---|---|
| Secretariat Employees | Special Chief Secretary / Principal Secretary / Secretary concerned. |
| Non-Gazetted Officers | Current Appointing Authority. |
| Gazetted Officers | Head of the Department concerned. |
DTA/PAO shall scrutinize the proposals and forward recommendations to the competent authority for final orders.
11. Admission to GPF and Service Register Changes
Employees whose CPS-to-OPS conversion option is accepted shall be admitted to GPF or other applicable Provident Fund under the relevant rules.
- The Head of Office shall forward the proposal for allotment of a GPF/ZPPF or other applicable PF account number.
- PF subscription shall commence from the salary of the month immediately succeeding the month in which conversion takes effect.
- No further CPS employee contribution deductions shall be made once PF subscription is initiated.
- The Service Register shall be updated immediately after issue of conversion orders.
"The employee is permitted to come under the Old Pension Scheme in terms of G.O.Ms.No.53, Finance (HR.III–Pension & GPF) Department, dated 13.07.2026, vide Proceedings No.__________, dated.___. The employee shall henceforth be governed by the Andhra Pradesh Revised Pension Rules, 1980. Service rendered from the date of initial regular appointment shall qualify for pension subject to the provisions of the Pension Rules."
12. Regulation of Pensionary Benefits
Employees whose option is accepted shall be deemed to have come under the purview of the Andhra Pradesh Revised Pension Rules, 1980. Their service shall thereafter be regulated in accordance with the said rules.
13. Treatment of CPS Corpus
The accumulated CPS corpus consists of:
- Employee's contribution.
- Government contribution.
- Appreciation/increased value arising from investment returns.
14. Transfer of CPS Corpus – In-Service Employees
- The employee shall submit an application to the DDO for transfer of employee contribution from PRAN to GPF.
- The DDO shall verify the application and forward the proposal to the Treasury Officer/PAO.
- TO/PAO shall scrutinize and submit the proposal to DTA.
- DTA shall initiate redemption of CPS corpus through the Protean-CRA system.
- After receipt of the redeemed amount from NPS Trust, DTA shall make the prescribed adjustments.
| Component | Treatment |
|---|---|
| Employee Contribution | Credited to the employee's GPF account, with interest recalculated as prescribed, after excluding any CPS partial withdrawal. |
| Government Contribution | Adjusted to Head of Account 2071-01-911-00-96000-000VN or another prescribed Head of Account. |
| Accrued Appreciation | Adjusted to Head of Account 007100-800 – Other Receipts or another prescribed Head of Account. |
15. Transfer of CPS Corpus – Retired Employees
Case 1: Retiree already received CPS retirement benefits
- Government contribution and returns accrued thereon shall be remitted to the Government account.
- This remittance is a pre-condition for extending pensionary benefits under AP Revised Pension Rules, 1980.
- Migration to OPS shall take place only after proper settlement of retirement benefits by DTA.
Case 2: Retiree has not received CPS retirement benefits
- Government contribution along with appreciation thereon shall be remitted to the Government.
- Employee contribution along with appreciated value thereon shall be paid to the individual.
16. Cases of Death or Invalidation
- Where an eligible employee dies in service or is retired on invalidation and the entire CPS corpus has already been remitted to the Government for sanction of family pension or invalidation pension, the employee's contribution forming part of the remitted corpus shall be paid to the eligible claimant.
- Payment shall be drawn under Head of Account 0071-01-101-00-06-000-000VN by DTA.
- Where the family has already received death withdrawal benefits under CPS, Government contribution and returns accrued thereon shall be remitted to the Government as a pre-condition for extending OPS benefits under these instructions.
17. Withdrawal from Annuity
Where an employee or eligible family member proposes to withdraw from an annuity already purchased under CPS, DTA shall facilitate withdrawal through the concerned Annuity Service Provider and arrange payment to the eligible claimant in accordance with PFRDA guidelines.
18. Online Application and Dashboard
DTA shall ensure that the Option Form, requisite fields, verification module and prescribed workflow are available in the NIDHI Payroll Application.
The online workflow shall provide for:
- Submission of option by employee.
- Verification by DDO/Head of Office.
- Confirmation by Initial Appointing Authority.
- Scrutiny and verification by DTA/PAO.
- Processing and forwarding through the prescribed channel.
- Issuance of orders by the competent authority.
DTA/PAO shall establish a special cell for time-bound implementation. APCFSS shall make necessary arrangements in the NIDHI Application as advised by DTA.
19. Important Annexures Included in G.O.Ms.No.158
ANNEXURE-II-A
Application to Initial Appointing Authority – Serving and Retired/Resigned EmployeesThis application is used by eligible serving, retired and resigned employees to request certified copies of their initial recruitment and appointment records.
Details to be furnished include:
- Name of the applicant.
- Initial post and date of joining.
- Present designation.
- CFMS ID / HRMS ID.
- Office and mobile number.
ANNEXURE-II-B
Application for Family Members of Deceased EmployeesApplication by spouse/eligible family member seeking certified copies of the deceased employee's initial recruitment, selection, appointment and joining records.
ANNEXURE-III-A
Draft Proceedings for Providing Certified Copies – Serving/Retired ApplicantsDraft proceedings to be issued by the Initial Appointing Authority after verification of personal files and service records.
The proceedings certify:
- Recruitment Notification/Advertisement.
- Selection List/Allotment Letter.
- Initial Appointment Order.
- Orders admitting the individual to duty.
ANNEXURE-III-B
Draft Proceedings for Deceased EmployeesDraft proceedings for furnishing certified copies of initial recruitment and appointment records to the spouse/family member of a deceased employee.
20. Important References Mentioned in the Government Order
| S.No. | Reference | Date |
|---|---|---|
| 1 | G.O.Ms.No.653, Finance (Pension-I) Department | 22-09-2004 |
| 2 | G.O.Ms.No.121, Finance Department | 18-07-2017 |
| 3 | Government of India OM No.57/04/2019-P&PW(B) | 17-02-2020 |
| 4 | Government of India OM No.57/05/2021-P&PW(B) | 03-03-2023 |
| 5 | G.O.Ms.No.53, Finance Department | 13-07-2026 |
21. Important Instructions for Employees
- Check eligibility under G.O.Ms.No.53.
- Approach the Initial Appointing Authority immediately.
- Collect all four certified documents.
- Apply through the CPS-OPS Conversion tile in NIDHI.
- Upload the certified documents.
- Ensure DDO and IAA verification is completed.
- Submit the option before 31-12-2026.
- Keep copies of submitted applications and proceedings.
22. Frequently Asked Questions (FAQs)
1. What is G.O.Ms.No.158?
It is the Andhra Pradesh Finance Department order dated 09-11-2026 issuing detailed operational guidelines for CPS-to-OPS conversion under G.O.Ms.No.53.
2. What is the last date for CPS to OPS application?
Eligible applicants must exercise the option on or before 31-12-2026.
3. Where should employees apply?
Applications shall be processed only through the NIDHI Payroll Application using the CPS-OPS Conversion tile.
4. How many certified documents are required?
Four documents: Recruitment Notification, Selection List, Appointment Order and Orders admitting the employee to duty.
5. How many days does IAA get to issue certified copies?
15 working days from receipt of the application.
6. How many days does IAA get to verify authenticity through NIDHI?
7 days from receipt of the application from the DDO.
7. Will serving employees receive the CPS corpus in cash?
No. Conversion to OPS does not confer any right on serving employees to receive any portion of the accumulated CPS corpus in cash. The prescribed transfer and adjustment procedure shall apply.
8. Which pension rules apply after conversion?
The Andhra Pradesh Revised Pension Rules, 1980, shall apply to employees whose option is accepted.
9. Is GPF applicable after conversion?
Yes. Employees whose conversion is accepted shall be admitted to GPF or another applicable Provident Fund under the relevant rules.
10. Is OPS conversion automatic?
No. The application is subject to eligibility verification, scrutiny and final approval by the competent authority.
23. Download Official Government Order PDF
G.O.Ms.No.158 – Finance Department
Complete 11-page Government Order with Annexures I, II-A, II-B, III-A and III-B.
VIEW / DOWNLOAD G.O. PDFReplace the PDF URL above with the actual PDF link uploaded to your Blogger post or hosting service.
24. Official Website
Government Orders website mentioned in the G.O.:


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